INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

INCOME TAXES

Summary of components of loss (income) before income taxes

	2022		2021
(Loss) income before income taxes:
U.S.	$	(338,565)	$	6,119
Non-U.S.		(13,884)		—
Total (loss) income before income taxes	$	(352,449)	$	6,119

Schedule of deferred tax assets and liabilities

	As of September 30,
	2022		2021
Deferred tax assets:
Inventory	$	1,461	$	117
Allowance for credit losses		1,288		—
Accrued compensation and vacation		2,574		224
Accrued expenses and other		608		—
Domestic net operating loss carryforwards		8,837		5,277
Foreign net operating loss carryforwards		8,276		—
Foreign tax credit carryforwards		769		—
Unrealized foreign exchange		1,191		—
Goodwill		—		138
Stock compensation expense		2,999		501
Business Interest Limitation		3,137		226
Leases		130		94
Total deferred tax assets		31,270		6,577
Deferred tax liabilities:
Prepaid expenses		(483)		(126)
Accrued expenses and other		—		(926)
Accreted interest on convertible debt		(8,586)		—
Basis difference for property and equipment		(12,300)		(2,077)
Basis difference for intangible assets		(76,307)		(2,841)
Goodwill		(267)		—
Total deferred tax liabilities		(97,943)		(5,970)
Total net deferred tax assets (liabilities)		(66,673)		607
Valuation allowance for net deferred tax assets		(10,354)		(951)
Net deferred tax asset (liabilities)	$	(77,027)	$	(344)

Schedule of components of the provision (benefit) for income taxes

	2022		2021
Current:
Federal	$	61	$	—
State and local		496		7
Foreign		1,674
Deferred:
Federal		(12,494)		(3,902)
State and local		(4,911)		(881)
Foreign		(13)
Income tax (benefit)	$	(15,187)	$	(4,776)

Schedule of effective income tax rate reconciliation

	Fiscal Years Ended
	2022		2021
Federal statutory income tax rate	21.0	%	21.0	%
Increases (decreases):
State and local income taxes, net of Federal tax benefit, if applicable	2.6	%	0.1	%
Change in Tax Rates	0.6	%		%
Loss on Fair Value Remeasument of Embedded Derivative	(2.9)	%		%
Nondeductible Compensation	(1.0)	%		%
Other nondeductible expenses	(0.2)	%	(24.3)	%
Goodwill	(16.4)	%	3.3	%
Disregarded entities	0.6	%		%
Foreign rate differential	(0.4)	%		%
Valuation allowance changes from activity	0.1	%	3.3	%
Valuation allowance changes from acquisitions	0.3	%	(81.4)	%
Effective income tax rate	4.3	%	(78.0)	%